58Refund where tax paid on exempt goods

58 Refund where tax paid on exempt goods

(1) Where tax has been paid in respect of a transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, a person has exported the goods, the Commissioner, if he is satisfied that the tax:

(a) was paid by that person or was included in the price for which that person purchased the goods; and

(b) has not been passed on by that person to some other person;

may refund or pay to the person who exported the goods the amount of tax so paid or included.

(2) Where tax has been paid in respect of a transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, a person has sold those goods by wholesale, the Commissioner, if he is satisfied:

(a) that, at the time when the goods were so sold, they were covered by an item or subitem in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956;

(b) that the tax was paid by that person or was included in the price for which that person purchased the goods; and

(c) that the tax has not been passed on by that person to some other person;

may refund or pay to the person who sold the goods by wholesale the amount of tax so paid or included.

(3) Where tax has been paid in respect of a transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, the goods have been used in, wrought into or attached to other goods, the Commissioner, if he is satisfied:

(a) that those other goods were, at the time that the manufacturer of the goods sold them, treated them as stock for sale by retail or applied them to his own use, covered by an item (other than item 39, 76, 100 or 103) in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956;

(b) that the tax was paid by the manufacturer of the other goods or included in the price for which that manufacturer purchased the first-mentioned goods; and

(c) that the tax has not been passed on by the manufacturer of the other goods to some other person;

may refund or pay to the manufacturer of the other goods the amount of tax so paid or included.

(4) Where tax has been paid in respect of a transaction, act or operation in relation to any goods and, after that transaction, act or operation has been effected or done, a person has sold those goods, or, if those goods have been used in, wrought into or attached to other goods, those other goods, to a registered person who quotes his certificate in respect of the goods so sold, the Commissioner, if he is satisfied: